This article examines and analyzes the rules for reflecting Murobaha operations in financial statements, the stages of implementation of Murobaha operations and the conditions for its implementation. The processes of recognition of Murobaha transactions based on two-way writing are analyzed and illustrated with the help of examples. Also, the role of Murobaha operations in sustainable economic development will be revealed.

This article discusses the ways of developing Islamic banking services in the activities of commercial banks and member countries of the Islamic Development Bank (IDB) group, as well as an analysis of existing problems and improving development prospects. The article also presents the existing problems in the prospects for developing the use of Islamic banking services in the activities of commercial banks of the Republic of Uzbekistan, as well as the author's approaches and proposals for their elimination.

This article is dedicated to analyzing the dynamics of changes in sukuk, which are relatively new instruments in Islamic finance, from 2001 to 2022. It includes analyses of various classifications of sukuk. The reasons for changes that occurred during the past period are commented on. Conclusions on the established trends in sukuk are presented. The article also covers stable directions in this field in certain countries.

This article reveals the specific aspects of accounting in Islamic financial institutions and the procedure for accounting for a murabaha agreement, which is one of the commercial agreements. The main points on financing of the negotiations are given, and the documents pay special attention to the description of transactions related to it. In particular, the features of the method chosen by the financial institution are discussed, as well as the accounting procedures in Islamic financial institutions, the similarities and differences in accounting in traditional and Islamic banks. The conclusion presents the main points regarding the implementation of the Murobaha trade agreement.